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Digital economy
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Digital economy
DIGITAL-ECONOMY
Digital platforms: reporting for duty
Max Schofield
New reporting requirements for platform operators come into force from 1 January 2024, explains Max Schofield (Devereux Chambers).
The VAT review for July 2023
Jo Crookshank
Gary Barnett
Jo Crookshank and Gary Barnett (Simmons & Simmons) cover a number of the latest developments in the VAT and indirect tax field.
Making Tax Digital: lessons from the NAO report
Paul Aplin OBE
Hindsight is a wonderful thing but where MTD is concerned, it is not too late to learn from what the recent NAO report reveals, writes Paul Aplin OBE.
Is VAT due on the ‘free’ supply of digital platforms?
Valentina Sloane KC
News that the Italian authorities are assessing Meta for VAT on the supply of Facebook has thrown into the spotlight the issue of whether VAT is due on the supply of ‘free’ digital services. Valentina Sloane KC (Monckton Chambers) examines the issues at stake.
The tax administration horizon
Paul Aplin OBE
Former ICAEW president Paul Aplin OBE discusses the changing digital interface between taxpayer and tax authority.
Tax and the City review for April 2022
Mike Lane
Zoe Andrews
The Supreme Court decision in
NCL Investments Ltd
and the Court of Appeal decision in
Skatteforvaltningen
are among the recent developments reviewed by Mike Lane and Zoe Andrews (Slaughter and May).
The tax administration horizon
Paul Aplin OBE
Paul Aplin OBE
looks at how the digital interface between taxpayer and tax authority is changing.
Tax and technology: horizon scanning
Paul Aplin OBE
Former ICAEW president, Paul Aplin OBE, explores how technology is changing the way we work and the skills we need.
International review for March 2021
Tim Sarson
Tim Sarson (KPMG) reviews recent overseas developments, including a significant breakthrough on public country by country reporting.
The European Commission’s ‘digital levy’
Jennifer Maskell
Richard Sultman
The European Commission has a new ‘digital levy’ initiative, pending
international consensus on digital taxation. Jennifer Maskell and Richard
Sultman (Cleary Gottlieb Steen & Hamilton) consider how it might look.
Go to page
of
5
EDITOR'S PICK
Reform of the international tax architecture: the UN fails to reach consensus
Philip Baker KC
1 /7
SDLT: gardens, grounds and grazing
Max Schofield
2 /7
Much ado about non-doms: the new policy paper
Helen McGhee
,
Lynnette Bober
3 /7
A capital blow for deducting management expenses
Kyle O'Sullivan
4 /7
VAT on private school fees: 10 takeaways
Etienne Wong
5 /7
The new Labour government: challenges and opportunities
David Gauke
,
Bezhan Salehy
6 /7
Beneficial ownership: practical applications
Helen Buchanan
,
Matthew Everett
,
Gabrielle Van der Haegen
7 /7
Reform of the international tax architecture: the UN fails to reach consensus
Philip Baker KC
SDLT: gardens, grounds and grazing
Max Schofield
Much ado about non-doms: the new policy paper
Helen McGhee
,
Lynnette Bober
A capital blow for deducting management expenses
Kyle O'Sullivan
VAT on private school fees: 10 takeaways
Etienne Wong
The new Labour government: challenges and opportunities
David Gauke
,
Bezhan Salehy
Beneficial ownership: practical applications
Helen Buchanan
,
Matthew Everett
NEWS
Read all
HMRC manual changes: 6 September 2024
Oil and gas tax changes in danger of affecting UK economic growth, says OEUK
Off-payroll working
HMRC’s position on remittances upon divorce
EU approves extension of EIS and VCT
CASES
Read all
HMRC v S&L Barnes Ltd
Bilfinger Salamis UK Ltd v HMRC
S Hackett and another v HMRC
HMRC v Labeikis and others
Other cases that caught our eye: 6 September 2024
IN BRIEF
Read all
R&D claim notification
The everyday economy
Cleaning up: tax on gifts
The end of BADR?
Lease extensions and the 3% surcharge
MOST READ
Read all
R&D claim notification
Bilfinger Salamis UK Ltd v HMRC
HMRC v Labeikis and others
Oil and gas tax changes in danger of affecting UK economic growth, says OEUK
Off-payroll working